City of Fenton, MO
St. Louis County
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Table of Contents
Table of Contents

Section 625.010 License Tax — Gross Receipts.

[R.O. 2006 §650.010; Ord. No. 634 §1, 4-18-1983; Ord. No. 1636 §1, 10-19-1992]
A. 
Every person, firm or corporation now or hereafter engaged in the business of supplying or furnishing gas or gas service in the City of Fenton, shall pay to the City as a license or occupational tax, five percent (5%) of the gross receipts derived from such business within the City except that the collection of the license tax on the gross receipts from residential customers shall be in abatement until reinstated by ordinance. No residential customer or utility shall be held responsible or liable for sums not collected during the period of abatement. However, every such person, firm or corporation, in the application of the term "residential customer" shall be governed by an exemption or non-exemption certification issued by the City Clerk or such other City Official as may from time to time be designated in writing, and upon authorization of the Board of Aldermen. "Residential customer" is defined herein as a person or persons living in a building used as a home.
B. 
Pursuant to the provisions of Section 393.275(2), RSMo., the license tax on gross receipts derived by Laclede Gas Company from the transaction of such business in the City shall be maintained after August 23, 1992 at the rate of five percent (5%) except collection of the license tax on the gross receipts from residential customers shall remain in abatement until reinstated by ordinance.

Section 625.020 Gross Receipts — Defined.

[R.O. 2006 §650.020; Ord. No. 461 §1, 2-20-1978]
The term "gross receipts" means the aggregate amount of all sales and charges of the commodities or services as hereinabove described in the City of Fenton, during any period, less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.

Section 625.030 Statement of Gross Receipts — Payment of Tax.

[R.O. 2006 §650.030; Ord. No. 485 §1, 1-16-1979]
Every person, firm or corporation engaged in the business hereinbefore set forth, in the City of Fenton, is hereby required to file with the City Clerk of Fenton on or before the last day of February, 1979, a sworn statement showing the gross receipts derived from the transaction of such business in the City for the preceding calendar month and thereafter, on or before the last day of each month, a sworn statement showing the gross receipts so derived for the preceding calendar month; and at the same time pay to the City Collector the tax hereinbefore set forth; provided however, that it shall not be necessary to include in such statement nor calculate the tax upon any receipts derived from any such service furnished the City or any other governmental unit therein.

Section 625.040 Authority To Investigate Statements.

[R.O. 2006 §650.040; Ord. No. 29 §3, 8-17-1959]
The City Clerk and such other person or persons as may be designated by the Mayor from time to time is and are hereby authorized to investigate the correctness and accuracy of the statement so filed, and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.

Section 625.050 License Tax — No Exemptions From Other Taxes.

[R.O. 2006 §650.050; Ord. No. 29 §4, 8-17-1959]
Nothing in this Chapter shall be so construed as to exempt any person, firm or corporation to which this Chapter is applicable from the payment to the City of Fenton of the tax which the City levies upon the real or personal property belonging to such person, firm or corporation.